Panchayat:Repo18/vol2-page0327

Sec. 13 THE KERALA TAX ON EMPLOYMENT ACT, 1976 327

passed under this section, the assessing authority shall serve upon the employer liable to pay such tax, a notice of demand in the prescribed form specifying the sum so payable and the time within which and the person to whom it shall be paid.
9. Power to assess in case of escape from assessment.- If for any reason any employer or other person liable to pay the tax on employment has escaped assessment in any half-year, the assessing authority may, at any time within three years from the date on which such person should have been assessed, serve on such person a notice assessing him to such tax and demanding payment thereof within such time as may be specified in the notice, and the provisions of this Act shall, so far as may be, apply as if the assessment was made in the half-year to which such tax relates.
10. Payment and recovery of tax on employment.- Any amount specified payable in a notice of demand or in a certificate of enrolment or in a notice under section 9 shall be paid within the time specified in the notice demand or in the certificate of enrolment or in the notice, as the case may be, and any employer or other person failing so to pay shall be deemed to be in default.
11. Mode of recovery.- Without prejudice to any other mode of recovery the arrears of tax on employment payable and the penalty imposed under this Act may be recovered under the provisions of the Revenue Recovery Act for the time being in force as if it were an arrear of public revenue due On land.
12. Penalty for non-payment of tax on employment.- If an employer who holds a certificate of registration or a person who holds certificate enrolment fails without reasonable cause to make payment of any amount of the tax on employment due from him within the time specified in the notice of demand, the assessing authority may, after giving him a reasonable opportunity of being heard, impose on him penalty not exceeding fifty percent of the amount of the tax on employment due from him.
13. Appeals.- (1) Any person objecting to the amount of the tax on employment specified in a notice of demand or other notice issued under this Act) or denying his liability to be assessed under this Act or objecting to any order of the assessing authority under this Act, may appeal to the appellate authority against the assessment or against Such order:

Provided that no Such appeal shall lie unless the tax on employment has been paid.
(2) An appeal under sub-section (1) shall be in the prescribed form and shall be verified in the prescribed manner.
(3) The appeal shall be presented within a period of sixty days from the date of receipt of the notice of demand or other notice relating to the assessment or the date of receipt of the order as the case may be, but the appellate authority may admit an appeal presented after the expiration of the said period, if it is satisfied that the appellant had sufficient cause for not presenting it within the said period:
Provided, however, that no such appeal shall be admitted after a period of six months from the date of service of the notice of demand relating to the assessment or the date of service of the order, as the case may be.
(4) The appellate authority shall fix a day and place for the hearing of the appeal and may, from time to time adjourn the hearing and make or cause to be made such further inquiry as it thinks fit.

(5) At the hearing of the appeal, the assessing authority shall also have a right to be heard.
(6) In disposing of an appeal, the appellate authority may
(a) in the case of an order of assessment,-

(i) confirm, reduce, enhance or annul the assessment; or
(ii) set aside the assessment and direct the assessing authority to make a fresh assessment after such further induiry as may be directed: Template:Crteate